EVALUATING LEARNING GAINS IN FINANCIAL ACCOUNTING EDUCATION: A PRE-POST LEARNING ASSESSMENT AMONG FAR210 STUDENTS
DOI:
https://doi.org/10.55197/qjssh.v7i3.1228Keywords:
accounting education, financial accounting, learning assessment, pre–post evaluation, undergraduate studentsAbstract
Financial accounting courses are one of the courses that require students to have a deep level of understanding and the ability to solve technical problems at a very high level. It is a big challenge for educators, especially at the university level, to determine whether students have mastered the skills required in this course. This study assessed the level of student skills related to understanding in the financial accounting course by looking at the results before and after learning for the course code FAR210, which is Financial Accounting 3 at the Diploma level. The study on 236 students wanted to see the extent of their strategies and level of understanding before and after the strategies was used in class by the lecturers. This assessment included their level of readiness and understanding of accounting concepts and their confidence in solving problems related to financial accounting calculations based on accounting standards. Reliability tests, descriptive statistics, and paired sample t-tests were conducted to assess whether there were significant differences between students’ pre- and post-learning views. The results of the study proved that students felt their confidence level increased and higher understanding could be achieved after completing this course especially in solving accounting problems based on calculations. The results of the study also proved that the teaching techniques used by lecturers which were more systematic and continuous practice contributed to positive results among students. This study also highlighted the value of pre-learning assessment as a realistic diagnostic tool for lecturers to track student progress and evaluate teaching performance in financial accounting education.
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Copyright (c) 2026 MOHD TAUFIK MOHD SUFFIAN, SURYANI ABDUL RAMAN, NORUL AKMA MANSOR, NORHAYATI ZAMRI, IRDA SYAHIRA KHAIR ANWAR, Masetah Ahmad Tarmizi
This work is licensed under a Creative Commons Attribution 4.0 International License.
